lmplementation of lmport of Goods at Concessional

OFFICE OF THE COIVIMISSIONER OF CUSTOMS (EXPORT) EDI SECTION, 4th FLOOR, NEW BUILDING NEW CUSTOTV HOUSE, BAPU JAMADAR CHOWK, BALLARAD ESTATE, NIUtUBAt-400001 Dated 0310312A22 Public Notice No.210121-22 Dl N :2022037700000000GA33 Subject: Attention of all lmporters, Exporters, Custom Brokers, Trade and other Stakeholders is invited to the Customs (lmport of Goods at Concessional Rate of Duty) Amendment Rules, 2022 notified vide CBIC Notification No.0712022 - Customs (N. T.) dated A1.A2.2022 making certain amendments in existing customs (lmport of Goods at concessional Rate of Duty) Rules, 2017 and subsequent CBIC Circular No.0412O22-Customs vide F. No. 450/28/2016-Cus- IV dated 27.02.2022 and Advisory No.02/2022 dated 28.02.2022 issued in this regard. The said amendments are aimed at simplifying the procedures with a focus on automation and making the entire process contactless. The procedure has been implemented in System in the following manner. 2. Role Allocation for IGCR in ICES: As communicated by the Customs Policy wing, CBIC, there are total of 147 EPCs (Export Promotion Circles) functioning within the 17 Customs Zones and 29 Customs Commissionerates. The list of such locations along with the nearest EDI Port is attached as Annexure A. The System l/anager of nearest EDI Port shall alloUassign the following new Roles in ICES to the respective jurisdictional Customs officers, required for IGCR BondlBG registration on IGEGATE as per aforementioned Annexure: - i. ACP - Role for Bond/BG approval and administration under IGCR. ii. BNDADM - Admin role (To assign role for Bond/BG approval and administration under IGCR, to the concerned officer having ACP role) The officers having such roles would carry out the further activities on the ICEGATE Portal for the purpose of IGCR administration including Bond and BG registration. 3. Registration of IGCR ldentification Number (llN) by importer at ICEGATE for claiming IGCR benefit: lmporter who intends to avail the benefit of IGCR exemption notification, shall submit prior intimation request of such goods being imported under the IGCR module at ICEGATE portal and consequently, an IGCR ldentification Number (hereinafter referred to as llN) would be generated by the System. The detailed procedure is provided in the ICEGATE advisory issued in this regard. lmplementation of lmport of Goods at Concessional Rate of Dutv) Rules (IGCR), 2017 in System-res.

tl 4. IGCR Bond and BG Registration against an llN by the Officer at Common Portal (ICEGATE) and acceptance thereof: The detailed procedure for registration of Bond and Bank guarantee (BG) and acceptance thereof by the jurisdiction officer on ICEGATE portal has been provided in the Advisory issued by ICEGATE. 5. Declarations at the time of filing of Bill of Entry: For availing IGCR benefits, the importer/Custom Broker have to mandatorily declare the llN in Certificate Number Column with Certificate Type as "El" in the Certificate Table of Bill of Entry. ln addition, the Bond code should be declared as "Er" arong with Bond Number which was registered by the importer associated with concerned llN and the Port Code corresponding to the EPC where the bond was accepted in the Bond Table of Bill of Entry. The importer shall declare the llN, IGCR Notification Number and Serial No at item level while filing the Bill of entry at any port of import. 6. Assessment of BEs under IGCR: Assessing officers can view the llN details, as declared in the BE, at the time of assessment under View BE menu. (Sample Screenshot attached below) x in{lI Iil !!, 1(. T1r ( q!rk! f,(; hi{* | :ii::-' ! l,r r;,.: hirdln(, (ri4fhq! i,i.id{t!1c lr(.n{r' )odiillhl,, .ltrnidtoild; (hlh!\i, lhe?dln. !!ix hi: liH Dni, Ii, !J,!r.Nn!. lilr.in.)il!

The IGCR Bond and BG, if any, shall be debited automatically in ICES. Further during assessment, if the assessing officer changes the Notification to IGCR Notification, option is provided for the officer to changelinclude IIN details and IGCR bond number, provided the amount is available in the registered bond and BG, wherever applicable. 7. This Public Notice should be considered as Standing Order for the purpose of officers and staff of department. L Any issue faced in implementation of IGCR may be fonruarded to icegate. he lpdesk@icegate. gov. i n and team. ices@ icegate. g ov. i n. ISH MANI T Commissioner of Customs, Export, Mumbai Custom Zone-l Copy to The Chief Commissioner of Customs, Mumbai Zone-|, NCH, [/umbai. All the Pr. Commissioner/Commissioner of Customs, NCH, [Vlumbai Zone-l. All Additional/Joint/Dy./Asstt, Commissioner Customs, NCH, Mumbai Zone-|. All Sections/Groups/Audit, NCH, Mumbai Zone-|. BCBA, Other Trade Associations & Stake Holders - For information and circulation among their members. 1. 2. 3. 4. 5. qtr&rh r'ri ilr i.

Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS Min Government of lndia S.No. Name of EPC Division/Section/ Circle Commissionerate (As per Not. No.82 I 2OL7-Cus( NT) d ated 24.08.2OL7 Nearest EDI Port t CPD-AIVIRITSAR Commissioner of Customs (Preventive) Amritsar INASR2 2 CPD-Pathankot Amritsar 3 Bhubaneshwar Division Commissioner of Customs (Preventive), Bhubaneshwa r INBBI4 4 Customs Dlvision, Jamanagar IEPC-3 Jamnagar] Commissioner of Customs (preventlve) Ja mnagar INBEDl" 5 Customs Division, Jamanagar IEPC--1 Rajkotl Commissioner of Customs (preventive) Ja mnagar 6 Customs Division Balmer Jodhpur. INBGK6 -7 Customs Division Jailsalmer Jodh pu r. 8 Customs Division Jodhpu r Jodhpur. I Customs Division, Bhavnagar [Amreli-EPC-Vl] Commissioner of Customs (preventive) Ja m naga r INBHUl 10 Customs Divison, Bhavnagar IBhavnagar EPC- V] Commissioner of Customs (preventive) Ja m naga r 1t EP Circle, Agra Lucknow INBU6 12 BASSEIN EP Principal Commr. of Customs (Preventive), Mumbai, Zone-lll INBNG6 13 PALGHAR EP Principal Commr. of Customs (Preventive), Mumbai, Zone-lll 14 TARAPUR EP Principal Commr. of Customs (Preventive), Mumbai, Zone-lll 15 EP Circle-Gorakhpur Lucknow INBNYB Leweraging Tethnalogy lar Serving IaxBnyers of of Annexure A

1"6 MumbaiEP Circle Principal Commr. of Customs (Preventive), Mumbai, Zone-lll INBOM4 17 EPC03 Vadodara Principal Commissioner of Customs, Ahmedabad INBRC6 18 Customs(P) Division, M uzaffa rpu r Patna INBTMB 19 Siligu ri Customs Division Commissioner of Customs (Preventive) West Bengal INCBDB 20 Customs Preventive Division, CALICUT Cochin INCCJ4 21. Ba rasat Customs Division Bengal 22 Kolkata Port Commissionerate Principal Commissioner of Customs (Port), Kolkata 23 Kolkata Principal Commissioner of Customs (Port), Kolkata INCCUl 24 CPU Coimbatore Tiruchirappa lli 25 CPU, Salem Tiruch ira ppa lli INCJ84 26 Customs Division Shri Ganga naga r Jodhpur. INCML6 27 Customs Preventive Division, KANNUR Cochin INCNN4 28 Customs House, Cochin Commissioner of Customs, Cochin, Kerala INCOKl. 29 Customs Preventive Division, KOCHI Coch in 30 Customs Preventive Division, THRISSUR Coch in INCOK4 31 EPC04 Bharuch Ahmedabad INDAHl 32 EPC Delhi Principal Commissioner of Customs (Preventive), Delhi INDEL4 33 EPC, Noida-l Commissioner of Customs, Noida INDER6 Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS of of Government of lndia Leveroging Te*hnalagy lar ServinE Taxpayers

Directorate General of $ystems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS of of Government of lndia 34 EPC, Noida-ll 35 Circle-lndore Commissioner of Customs, lndore INDHA6 36 CFR.CHIPLUN Commissioner of Customs, Pune 37 CFR-SATARA INDHPl 38 Dhamra Division Bhubaneshwar INDIVIAl 39 CPD, Chandigarh Commissioner of Customs, Ludhiana INDPR6 40 EPC Panchkula (Preventive), Delhi INDWN6 41 EPC Faridabad (Preventive), Delhi INFBD6 42 Dimapur Custom Division Shillong 43 Guwahati Custom Division Shillong 44 Customs Division, Dhubri Shillong 45 Custom Division, Karimganj Shillong 46 CUSTOMS DIVISION IMPHAL Shillong 47 Custom Division,Shillong Sh illong 48 CUSTOMS DIVISION AIZAWL Sh illong 49 CUST0MS DIVISION Agartala Shillong INGAU4 50 Customs(P) Division,Patna Comm issioner of Customs (Preventive), Patna INGAY4 51 EPC Gurugram (Preventive), Delhi INGHR6 Leveraging Technology for Serving Taxpayers

Directorate General of Systerns and Data Management CENTfiAL BOARD OF INDIRECT TAXES & CUSTOMS of Revenue, of Government of lndia 52 Goa Customs Commissionerate Commissioner of Customs, GOA INGO14 53 Gopalpur Division Bhubaneshwar INGPRl 54 Barasat Customs Division Benga I INHAL1 55 EPC, Bareilly 56 EPC Pantnagar (Stationed at Pa ntnaga r) INHDD6 57 Maldah Customs Division Benga I INH LIB 58 EPC Pantnagar (Stationed at Kash ipur) INHPIS 59 Circle-ujjain Commissioner of Customs, lndore ININD6 60 CPU, lVladurai Tiruchirappa lli INIXM4 61. Gandhidham EP Circle-1 Commissioner of Customs, Kandla INIXY1 & INTUNl 62 Andaman & Nicobar lslands Bengal INIXZl 63 Bhuj EP Circle-2 Commissioner of Customs, Kandla 64 Mandvi EP Circle-3 Commissioner of Customs, Kandla INJAKl 65 Customs(P) Division, Forbesganj Patna INJBNB 66 CFR_RATNAGIRI INJGDl 6l Dinhata Customs Division Bengal INJIGB 68 Jajpur Division Bhubaneshwar INJJK6 69 Div.Jodhpur Range-Udaipur Jodh pu r. INJUX6 Leveraging Teehnolagy lor Serving Taxpayers

."i-+. .,.i;" S# Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS of Revenue, of Government of lndia 70 Customs Division, Kakinada Ka kinada ( Preventive), Vijayawada INKAK1 7t Preventive Section (HQJaipur) Jodh pu r. 72 Customs Division Bikaner Jodh pu r. INKKU6 73 EP Circle, Kanpur Lucknow INKNU6 74 Division-ll, Nagpur Commissioner of Customs, Nagpur l5 Division-|, Nagpur Commissioner of Customs, Nagpur INKPK6 76 Customs Division, Tirupati (Preventive), Vijayawada 77 TFC Division, Vijayawada INKRIl 78 Customs Preventive D ivision, Nagapattinam Tiruchira ppa lli INKRKl 79 EP Cell, Bijapur Commissioner of Customs, Ma ngalore 80 EP Cell Belagavi Commissioner of Customs, lvlangalore 81 EP Cell, Kalaburagi Commissioner of Customs, Mangalore 82 EP Cell Bellary Commissioner of Customs, Bengaluru City, Bengalu ru INKRWl 83 Office of DC, lCD, CONCOR, Kota Jodhpur. INKTT6 84 EP Circle, Lucknow Lucknow INLK04 85 EPC Ghaziabad INLON6 86 EPD Division, Chennai Commissioner of Customs (Exports) Chennai INMAAl 87 EPC Moradabad INMBD6 LevaraEing Technelagy far S*rving Taxpoyers (Preventive), Vijayawada

Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS of of Government of lndia 88 EPC Haridwar {stationed at Haridwar) EPC Haridwar (stationed at Dehradun) 90 EPC 05 Surat Dvn Ahmedabad INMDAO1 91 Circle-Jabalpur Commissioner of Customs, lndore 92 Customs Circle, Bhopal Commissioner of Customs, lndore INt\4DD6 Krishna Nagar Customs Division Bengal INIVHDB 94 EP Circle Mundra Commissionerate Principal Commissioner of Customs, Mundra INIVIUNl 95 EPC Meerut INMU26 96 Division Aurangabad Commissioner of Customs, Nagpur INMWAS 97 Customs Division, Jamanagar IEPC-4 Surendranagar] Commissioner of Customs (preventive) Ja m naga r 98 IEPC-2 Morbi], Customs Division, Jamanagar Commissioner of Customs (preventive) Jamnagar INNAVl 99 EP Cell Hassan Commissioner of Customs, I\r1 a nga lore 100 EP Cell Mangalore Commissioner of Customs, lVangalore INNIVILl 10L Raigad EP Circle Principal Commr. of Customs (Preventive), Mumbai, Zone-lll taz Belapur EP Circle Principal Commr. of Customs (Preventive), Mumbai, Zone-lll 103 Thane EP Circle Principal Commr. of Customs (Preventive), Mumbai, Zone-lll INNSAl 104 Division-1, Nashik Commissioner of Customs, Nagpur 105 Division-ll, Nashik Commissioner of Customs, Nagpur INNSK6 Leveraging Teekxalagy far Serving Toxp*yers 89 93

(.i Directorate General Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS of of Government of lndia L06 Customs Dlvision, Porbandar [Veraval EPC-78 ] Commissioner of Customs (preventive) Jamnagar Customs Division, Porbandar IPorba ndar-EPC-7A] Commissioner of Customs (preventive) Ja m naga r INPBDl 108 Ga ngtok Preventive U n it Benga I 109 Naxalbari Customs Division Bengal INPNTB 110 Customs Preventive Division, Cuddalore Tiruch irappa lli INPNY6 11.1 Paradeep Division Bhubaneshwar INPRTl tLz Petrapole Circle/LCS Bengal INPTPB 113 CFR-KOLHAPUR 114 CFR.SANGLI 115 CFR-SINDHUDURG INREDl 11.6 Circle-Ra ipu r Commissioner of Customs, lndore INRML6 117 EPC Rohtak (Preventive), Delhi INRUG6 118 Customs(P) Division,Motiha ri Patn a INRXLB 119 EPC Paldi Dvn, Customs Ahmedabad Ahmedabad INSBI6 124 CPD Ludhiana Commissioner of Customs, Ludhiana INSGF6 721 Circle-lll (Muthangi EPC) Hyderabad 122 Circle-1, Hyderabad EPC Hyderabad INSNF6 123 EP Circle, Nautanwa Lucknow INSNLB LeveraEing Tedtn*lagy !r Serving faxpcyrs 107

Directorate General trata Management CENTRAL SOARD OF INDIRECT TAXES & CUSTOMS of of Fina Government of lndia 124 CPD, Jammu Amritsar INSXR4 L25 Office of ADC, Customs, Jodhpur Jodhpur. INTH46 L26 CFR-AKURDI L27 CFR-JEJURI 128 CFR-KURKUMBH 729 CFR-RANJANGAON 130 CFR-SOLAPUR INTLG6 131 Circle-lll (Thimmapur EPC) Hyderabad INTMX6 L32 Customs Preventive Division, THIRUVANANTHAPURAM Coch in INTRV4 133 Customs (P) Division TRICHY Comm issioner of Customs (Preventive), Tiruchira ppa lli INTRZ4 L34 Customs (P) Division Tuticorin Tiruch irappa lli INTUTl 135 EP Circle, Varanasi Lucknow INVNS4 136 EPC-06 Valsad Principa I Commissioner of Customs, Ahmedabad L37 epc-07 Customs Daman Ahmedabad INVPI6 138 Customs Division, Visakhapatnam (Preventive), Vijayawad a 139 Bond Section Visha kha patna m INVTZl 1.40 EP Cell, Central I Benga luru L41. EP Cell, Central ll Benga luru INWFD6 !-everaging Technctagy far Serving Taxpayers

Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS al Mi of Government of lndia 142 EP Cell, East I Benga lu ru 1"43 EP Cell, East ll Bengaluru L44 EP Cell, South Bengalu ru 145 EP Cell, Mysuru I Benga luru 1.46 EP Cell, Mysuru ll Benga I u ru 147 EP Cell, Chitradurga Bengaluru Leveraging Teeknelagy lar Serving T*xpayers